Tennessee § 67-3-201 - Gasoline tax.

§ 67-3-201. Gasoline tax.

Subject to exemptions provided in part 4 of this chapter, a privilege tax is imposed upon all gasoline, fuel alcohol and substitutes therefor, imported into the state; the tax being levied when the product first comes to rest in the state. The tax shall also be imposed on all gasoline or substitutes therefor refined, manufactured, produced, or compounded in this state, and thereafter sold, stored or distributed in this state. The tax imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter. The rate of the tax imposed by this section shall be: On or after July 1, 2017, through June 30, 2018, twenty-four cents (24¢) per gallon; On or after July 1, 2018, through June 30, 2019, twenty-five cents (25¢) per gallon; and On or after July 1, 2019, twenty-six cents (26¢) per gallon. No fuel shall be included in the measure of the tax liability under this section unless it shall have previously come to rest within the meaning of the commerce clause of the Constitution of the United States. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1301 ; Acts 2017, ch. 181, § 16. Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101 . Acts 2017, ch. 181, § 1 provided that the act, which amended this section, shall be known and may be cited as the “Improving Manufacturing, Public Roads and Opportunities for a Vibrant Economy (IMPROVE) Act” or the “2017 Tax Cut Act.” Amendments. The 2017 amendment, in the present introductory paragraph of (a), deleted “of twenty cents (20¢) per gallon” following “a privilege tax” in the first sentence, and added the introductory clause at the end; and added (a)(1)-(3). Effective Dates. Acts 2017, ch. 181, § 38. July 1, 2017. Attorney General Opinions. Allocating a portion of the state gasoline tax revenue to a private property owners association for the purpose of maintaining private roads that are open to travel by the general public is constitutionally permissible. OAG 13-32, 2013 Tenn. AG LEXIS 33 (4/24/13). Collateral References. Taxation 371